v2.4.0.6

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value Disclosures [Abstract]

Fair Value, Assets Measured on Recurring Basis

The following tables show the fair values of certain of our financial instruments.

	December 31, 2012
	Balance				Level 1				Level 2				Level 3
	(In thousands)
Assets
Cash and cash equivalents	$	192,828			$	192,828			$	—			$	—
Restricted cash	22,900				22,900				—				—
CRDA deposits	28,464				—				—				28,464
Investment available for sale	17,907				—				—				17,907
Liabilities
Merger earnout	$	9,800			$	—			$	—			$	9,800

	December 31, 2011
	Balance				Level 1				Level 2				Level 3
	(In thousands)
Assets
Cash and cash equivalents	$	178,756			$	178,756			$	—			$	—
Restricted cash	15,753				15,753				—				—
CRDA deposits	25,905				—				—				25,905

Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Level 3 Inputs

The following table summarizes the changes in fair value of the Company’s Level 3 assets and liabilities for the year ended December 31, 2012.

	Period from November 20, 2012 through December 31, 2012
	Assets				Liabilities
	Investment available for sale				Merger earnout and Contingent land purchase price
	(In thousands)
Balance at November 20, 2012	$	18,853			$	(14,304	)
Total gains (losses) (realized or unrealized):
Included in earnings	16				(86		)
Included in other comprehensive income (loss)	(962		)		—
Transfers in or out of Level 3	—				—
Purchases, sales, issuances and settlements:
Settlements	—				27
Ending balance at December 31, 2012	$	17,907			$	(14,363	)
	Included in interest income				Included in interest expense
Gains (losses) included in earnings attributable to the change in unrealized gains relating to assets and liabilities still held at the reporting date	$	16			$	(86	)

Fair Value, Assets Measured on Recurring and Nonrecurring Basis

The following tables provide the fair value measurement information about our note receivable, obligation under minimum assessment agreements and other financial instruments at December 31, 2012.

	December 31, 2012
	Outstanding Face Amount				Carrying Value				Estimated Fair Value				Fair Value Hierarchy
	(In thousands)
Assets
Note receivable	$	2,470			$	2,470			$	2,470			Level 3
Liabilities
Obligation under assessment arrangements	$	38,787			$	29,335			$	29,113			Level 3
Other financial instruments	500				413				413				Level 3

Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis

The following table provides the fair value measurement information about our long-term debt at December 31, 2012 and December 31, 2011.

	December 31, 2012
	Outstanding Face Amount				Carrying Value				Estimated Fair Value				Fair Value Hierarchy
	(In thousands)
Boyd Gaming Debt:
Bank credit facility	$	1,474,850			$	1,466,635			$	1,508,516			Level 2
9.125% Senior Notes due 2018	500,000				492,680				523,995				Level 1
9.00% Senior Notes due 2020	350,000				350,000				347,158				Level 1
6.75% Senior Subordinated Notes due 2014	215,668				215,668				216,460				Level 1
7.125% Senior Subordinated Notes due 2016	240,750				240,750				236,537				Level 1
Other	158,141				125,475				123,424				Level 3
	2,939,409				2,891,208				2,956,090
Peninsula Gaming Financing
Bank credit facility	854,400				854,400				868,838				Level 2
8.375% Senior Notes due 2018	350,000				350,000				367,721				Level 1
Other	494				491				494				Level 3
	1,204,894				1,204,891				1,237,053
Total Boyd debt	4,144,303				4,096,099				4,193,143
Borgata Debt:
Borgata bank credit facility	20,000				20,000				20,000				Level 2
Borgata 9.50% Senior Secured Notes due 2015	398,000				389,547				402,275				Level 1
Borgata 9.875% Senior Secured Notes due 2018	393,500				383,777				373,825				Level 1
	811,500				793,324				796,100
Total debt	$	4,955,803			$	4,889,423			$	4,989,243

	December 31, 2011
	Outstanding Face Amount				Carrying Value				Estimated Fair Value				Fair Value Hierarchy
	(In thousands)
Boyd Gaming Debt:
Bank credit facility	$	1,632,750			$	1,621,715			$	1,388,630			Level 2
9.125% Senior Notes due 2018	500,000				491,444				471,000				Level 1
6.75% Senior Subordinated Notes due 2014	215,668				215,668				208,120				Level 1
7.125% Senior Subordinated Notes due 2016	240,750				240,750				208,249				Level 1
Other	11,071				11,071				10,517				Level 3
Total Boyd debt	2,600,239				2,580,648				2,286,516
Borgata Debt:
Borgata bank credit facility	40,200				40,200				40,200				Level 2
Borgata 9.50% Senior Secured Notes due 2015	398,000				387,049				378,100				Level 1
Borgata 9.875% Senior Secured Notes due 2018	393,500				382,559				358,085				Level 1
Total Borgata debt	831,700				809,808				776,385
Total debt	$	3,431,939			$	3,390,456			$	3,062,901

The following table provides the fair value measurement information on other liabilities at December 31, 2012.

	December 31, 2012
	Outstanding Face Amount				Carrying Value				Estimated Fair Value				Fair Value Hierarchy
	(In thousands)
Contingent liability	$	9,800			$	—			$	9,800			Level 3

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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring and/or nonrecurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

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+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258



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+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Section 50

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